Kentucky Payroll Tax Compliance

Use this information to ensure compliance with state payroll tax regulations. Find details on tax forms, withholdings, unemployment and other tax, e-file and pay information, general state and agency information, and employer registration.

One Day: Due one banking day after $100K accumulation limit is reached during any reporting period.

Twicemonthly: January liability is due on February 10th. February through November liabilities for the 1st through the 15th are due on the 25th of the same month. February through November liabilites for the 16th through the end of the month are due on the 10th of the following month. December liabilities for the 1st through the 15th are due on December 26th, and December liabilities for the 16th through the 31 are due on January 31.

Monthly: Due the 15th of the following month, for January through November. Note: December liabilities are due January 31 using the K-3 form.

Quarterly: Due the last day of the month following the end of the first 3 quarters of the year. (April 30, July 31, and October 31) Note: The fourth quarter deposit is due January 31 with form K-3.

W2's sent with Annual Filing?

No

File Zero Wages Rule

Yes

File Zero Liability Rules

Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date

08-29-2008

Filing Methods-DIY

Print and Mail

Payment Methods-DIY

Check

Send Methods Available in QuickBooks Online Payroll

Filing Methods

Electronic filing and/or payment submission to the agency.orSignature-ready form to be printed, signed, and mailed to tax agency.

Agency Holidays

State Observed Holidays:Good Friday (Spring Holiday) 1/2 Day - April 19th (Not a banking holiday)Day after Thanksgiving - November 29th Christmas Eve Day - December 24th

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date

01-01-2008

Account Number Name

KY Dept of Revenue Acct No.

QuickBooks Employer Account Number Format(s)

999999

Agency Withholding Details

Effective Date

01-01-2019

WH Supported?

Yes

Allowance Amount Detail

$2590.00

Supplemental Rate Detail

Supplemental wages should be added to the regular wages in the current payroll period, or to the wages paid in the last preceding payroll period within the same calendar year, in order to calculate the tax due.

Client may register online for their unemployment account number only if they have previous liability. If they have not yet incurred any tax liability they will need to register via paper. Account numbers take up to 2 weeks, but client can try calling after a few days to see if number has been issued.

Registration questions will change based on Business type customer chooses on Website.